SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
properties rendering the
order perverse?”
2. The aforesaid questions of law have arisen for consideration on
the following factual background: -
3. The Raipur Development Authority, the respondent herein /
assessee, is a statutory authority constituted by the State of
Chhattisgarh in accordance with the provisions contained in
Section 38(1) of the Chhattisgarh Nagar Tatha Gram Nivesh
Adhiniyam, 1973 (for short